Impacts of environmental cost factors upon environmental accounting system of accommodation organizations: Application to Turkey and United Kingdom

Environmental pollution has long been an important global problem and the severity of the problem has been aggravated in recent past. Along with the aggravation in the severity of the pollution problem sensitivity to environmental issues has also increased. Consequently the issue of finding proper solution mechanisms for this problem are becoming more and more important. Preventing and reducing environmental pollution depends on an accounting system that identifies and reports environmental costs. Accommodation organizations affect the environment in various ways and cause substantial environmental costs. This study compares environmental accounting practices of accommodation sector in United Kingdom and Turkey, and determines the factors that affect the environmental accounting practices of accommodation organizations.